Description
CCH / Wolters Kluwer (India) Pvt Ltd Students' Handbook On Advanced Accounting (For Ca Inter (Ipc)-Group Ii) Including Relevant Accounting Standards (For November 2016 Exams) by G Sekar and B Saravana Prasath
The thoroughly Revised and Enlarged Edition of the book "Students' Handbook on Advanced Accounting - CA Inter (IPC) Group II comes to you with the following unique features -
1. Notified Sections of Companies Act, 2013 as applicable for CA Inter IPC Exams
are updated, as on the date of publication of this Book.
2. All Past ICAI Exam Questions and Revision Test Papers covered.
3. Latest Exam Question Paper included.
4. Questions on Corporate Accounts solved as per Schedule III Format (Companies Act 2013)
5. Single Point Referencer of all Topics including Accounting Standards (AS 4, 5, 11, 12, 16,
19, 20,26, 29) prescribed for IPCC Group II - full coverage of Syllabus.
6. All Concepts explained in an easily understandable and effective manner.
7. Model Formats given wherever necessary to enhance the understanding of a particular Concept.
8. Question and Answer formats as an aid for Exam Oriented Preparation.
9. Step-by-Step Solutions for Practical Problems, with Formats, Tables and Charts for better clarity.
10. Concept Questions, Illustrations and Practice Questions, to give Concept and
Procedural Clarity, as also practice for facing the Professional Level Examination.
Though this book is specifically designed to meet the requirement for the CA Curriculum, Students of other Professional Courses (CWA, CS) and University Graduation Courses (B.Com, BCA) can also use this Book to assist in their preparation process.
The Authors express their gratitude to The Institute of Chartered Accountants of India for granting permission to use questions from previous examinations and Revision Test Papers (RTF). The Authors are thankful to the enthusiastic team of Professionals and Students, who have made significant contribution and valuable suggestions in bringing out this New Edition Book and its updates.
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Contents
Part A - Accounting
1. A. Accounting Basics - Conceptual Framework
B. Departmental Accounts
C. Branch Accounts
2. Partnership Accounts (Dissolution, Sale to Company, Amalgamation of Firms)
3. A. Shares - Issue, Redemption, Buyback and ESOP
B. Underwriting
C. Debentures - Issue & Redemption
4. Internal Reconstruction
5. Accounting for Amalgamation (Including AS - 14)
6. Liquidation of Companies
7. Accounting for Banking Companies
8. Accounting for Insurance Companies
9. Accounting for Electricity Companies
Part B - Accounting Standards
AS - Introduction and Applicability
10. AS 4 - Contingencies & Events Occurring after the Balance Sheet Date
11. AS 5 - Net Profit or Loss for the Period, Prior Period Items and Changes in
Accounting Policies
12. AS 11 - The Effects of Changes in Foreign Exchange Rates
13. AS 12 - Accounting for Government Grants
14. AS 16 - Borrowing Costs
15. AS 19 - Leases
16. AS 20 - Earnings Per Share
17. AS 26 - Intangible Assets
18. AS 29 - Provisions, Contingent Liabilities and Contingent Assets